2023 (12) TMI 551

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....TIONER : BY ADVS. SRI. A. KUMAR SRI. P. J. ANILKUMAR SMT. G. MINI SRI. P. S. SREE PRASAD FOR THE RESPONDENT : BY ADV. SRI. JOSE JOSEPH - GP JUDGMENT 1. The present writ petition has been filed impugning Exhibits P-1 to P-5 intimations to the petitioner for payment of late fee for not filing statements in respect of the TDS collected by the petitioner within the time prescribed in Sub Section....

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....ction 200 or the proviso to Subsection (3) of section 206C to charge the assessee with a late fee, a sum of Rs. 200/- for every day during which the failure continues. 3. When the impugned notices were issued, this was the law in respect of the payment of the late fee. It cannot be denied that what was to be considered when the notices were issued was the law prevailing on the said date. Subseque....